Window Dressing in Reported Earnings

The article discusses the use of the term window dressing, a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures. The term refers to the reporting practices adopted by firms to distort earnings by changing the way stakeholders perceived the financial figures. A research suggests that firms must engage in the type of manipulative behavior for the purpose of economic incentives

Two problems related to prescribed curvature measures

Existence of convex body with prescribed generalized curvature measures is discussed, this result is obtained by making use of Guan-Li-Li's innovative techniques. In surprise, that methods has also brought us to promote Ivochkina's $C^2$ estimates for prescribed curvature equation in \cite{I1, I}.Comment: 12 pages, Corrected typo

Yang-Yang method for the thermodynamics of one-dimensional multi-component interacting fermions

Using Yang and Yang's particle-hole description, we present a thorough derivation of the thermodynamic Bethe ansatz equations for a general $SU(\kappa)$ fermionic system in one-dimension for both the repulsive and attractive regimes under the presence of an external magnetic field. These equations are derived from Sutherland's Bethe ansatz equations by using the spin-string hypothesis. The Bethe ansatz root patterns for the attractive case are discussed in detail. The relationship between the various phases of the magnetic phase diagrams and the external magnetic fields is given for the attractive case. We also give a quantitative description of the ground state energies for both strongly repulsive and strongly attractive regimes.Comment: 22 pages, 2 figures, slight improvements, some extra reference

Accretion and Preservation of D-rich Organic Particles in Carbonaceous Chondrites: Evidence for Important Transport in the Early Solar System Nebula

We have acquired NanoSIMS images of the matrices of CI, CM, and CR carbonaceous chondrites to study, in situ, the organic matter trapped during the formation of their parent bodies. D/H ratio images reveal the occurrence of D-rich hot spots, constituting isolated organic particles. Not all the organic particles are D-rich hot spots, indicating that at least two kinds of organic particles have been accreted in the parent bodies. Ratio profiles through D-rich hot spots indicate that no significant self-diffusion of deuterium occurs between the D-rich organic matter and the depleted hydrous minerals that are surrounding them. This is not the result of a physical shielding by any constituent of the chondrites. Ab initio calculations indicate that it cannot be explained by isotopic equilibrium. Then it appears that the organic matter that is extremely enriched in D does not exchange with the hydrous minerals, or this exchange is so slow that it is not significant over the 4.5 billion year history on the parent body. If we consider that the D-rich hot spots are the result of an exposure to intense irradiation, then it appears that carbonaceous chondrites accreted organic particles that have been brought to different regions of the solar nebula. This is likely the result of important radial and vertical transport in the early solar system

Outsourcing CO2 within China

Recent studies have shown that the high standard of living enjoyed by people in the richest countries often comes at the expense of CO2 emissions produced with technologies of low efficiency in less affluent, developing countries. Less apparent is that this relationship between developed and developing can exist within a single country’s borders, with rich regions consuming and exporting high-value goods and services that depend upon production of low-cost and emission-intensive goods and services from poorer regions in the same country. As the world’s largest emitter of CO2, China is a prominent and important example, struggling to balance rapid economic growth and environmental sustainability across provinces that are in very different stages of development. In this study, we track CO2 emissions embodied in products traded among Chinese provinces and internationally. We find that 57% of China’s emissions are related to goods that are consumed outside of the province where they are produced. For instance, up to 80% of the emissions related to goods consumed in the highly developed coastal provinces are imported from less developed provinces in central and western China where many low–value-added but high–carbon-intensive goods are produced. Without policy attention to this sort of interprovincial carbon leakage, the less developed provinces will struggle to meet their emissions intensity targets, whereas the more developed provinces might achieve their own targets by further outsourcing. Consumption-based accounting of emissions can thus inform effective and equitable climate policy within China

Connections Between Local and Global Turbulence in Accretion Disks

We analyze a suite of global magnetohydrodynamic (MHD) accretion disk simulations in order to determine whether scaling laws for turbulence driven by the magnetorotational instability, discovered via local shearing box studies, are globally robust. The simulations model geometrically-thin disks with zero net magnetic flux and no explicit resistivity or viscosity. We show that the local Maxwell stress is correlated with the self-generated local vertical magnetic field in a manner that is similar to that found in local simulations. Moreover, local patches of vertical field are strong enough to stimulate and control the strength of angular momentum transport across much of the disk. We demonstrate the importance of magnetic linkages (through the low-density corona) between different regions of the disk in determining the local field, and suggest a new convergence requirement for global simulations -- the vertical extent of the corona must be fully captured and resolved. Finally, we examine the temporal convergence of the average stress, and show that an initial long-term secular drift in the local flux-stress relation dies away on a time scale that is consistent with turbulent mixing of the initial magnetic field.Comment: 8 Pages, 7 Figures ApJ, In Pres